Past exam papers

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Sample exam papers for recent DipIFR exam sessions are listed below. These papers featured in past exam sessions and should therefore be used as a guide only. Please note the following:

All question papers and solutions are the copyright of ACCA and can only be used for classroom and student use in preparation for their ACCA exams. They cannot be published in any form (paper or soft copy), or sold for profit in any way, without first gaining the express permission of ACCA. Nor can they be used as examinations, in whole or in part, by other institutions or awarding bodies.

The question papers and solutions published on the website appear as they did when the exams were actually set. They have not been updated for any changes in legislation or standards, nor any syllabus and question amends. Thus, they must be used with caution when preparing for current examinations.

Updated versions of the questions and solutions, where relevant, can be obtained by purchasing an Exam kit or Practise and Revision kit from ACCA's Approved Content Providers.